1.Circulating funds more constantly.
2.Absolute release occurs when the actual need less routine, that is, the difference between the planned requirements for the period and the actual amount of normalized average balances of current assets.
Absolute release occurs when Со.факт< Cо.план’ Vреа = const.
On the release - the difference between the planned and the estimated need for working capital:
AB=Cо.факт – Со.план’
Rate of turnover
He characterizes the amount of production per 1 ruble of working capital in their average availability is determined by the formula.
This is the number of turns that make working capital for a certain period, and its calculated by the formula:
, where Vreal - the volume of sales for the period; Co - average balance (the average amount) of working capital during the period.
Duration of one turn (turnover in days)
determined by dividing the number of days in the planning period to turnover ratio of current assets:
, where Tper - the duration of the period for which figures are determined days (T = 30, 90, 360); To - turnover ratio.
Factor characterizes the boot OS, accounting for 1 USD. of goods sold, the value of the inverse ratio of turnover.
